1-0 Overview

2-0 Overview

GS 814 Qualified Retirement Plans

10-3 Explain the restrictions on qualified plan distributions and the tax treatment of qualified and nonqualified distributions from a Roth IRA or a Roth account in a 401(k) or 403(b) plan. - Changes

8-4 Describe cash-balance formulas and indicate when they are used. - Changes

10-5 Describe the minimum-distribution requirements. - Changes

1-5 Explain how IRA rollovers work. - Changes

8-2 Explain the declining role of defined-benefit plans for a significant number of U.S. employees. - Changes

3-1 Explain the limitations on eligibility provisions in qualified plans.-mp3_LL

5-2 Explain the types of formulas that can be used for allocating employer contributions to profit-sharing plans.-mp3_LL

9-3 Explain how life insurance can be used in a directed investment account.-mp3_LL

9-9 List some of the tax and other issues involved when life insurance is transferred from a qualified plan to the plan participant.-mp3_LL

8-11 Describe the agencies and instruments that are used to fund defined-benefit plans.-mp3_LL

9-7 Describe fully insured plans.-mp3_LL

7-2 Describe the process of maximizing the benefits of age-weighting using a cross-tested plan.-mp3_LL

8-8 Summarize the minimum funding standards-mp3_LL

10-7 Explain how qualified plan death benefits are taxed.-mp3_LL

1-2 Describe the IRA deduction rules.-mp3_LL

1-9 Explain the requirements and advantages of a SEP plan.-mp3_LL

5-10 Describe the _safe-harbor_ and SIMPLE 401(k) approaches to 401(k) plan design and explain how these simplify the rules.-mp3_LL